DATA Units Unit Cost Beginning Inventory 4,000 $3.00 Purchases 6,000 $4.00 Sales 7,000 $12.00 Determine COGS under FIFO, LIFO & Average Cost. Use the following as a template for calculating each. Do not type numbers into cells or formulas. Point to the input are as appropriate. You are working in portrait layout. Beginning Inventory Add: Purchases Goods Available for Sale Less: Ending Inventory Cost of Goods Sold Units Unit Cost Total Costs +